Filing Signals

Source: SEC EDGAR Compiled 2026-11-14 10:32 UTC 23 automated checks passing

← All events

CIM Opportunity Zone Fund, L.P.

CIK 1765107 ·Finance, Insurance And Real Estate · All EDGAR filings ↗

Progression

  1. Material weakness 10-K
  2. Auditor change 8-K +183d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Auditor change SEC item code

CIM Opportunity Zone Fund, L.P. reported a change in its independent accounting firm

The company dismissed the auditor. PwC → not stated No disagreements disclosed.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Predecessor auditor
PwC
Predecessor tier
big_four
Severity
normal
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.

Source filing ↗

Material weakness Filing comparison

CIM Opportunity Zone Fund, L.P. reported internal control effective again after a material weakness

Material weakness in internal control → Internal control reported effective

The weakness was first reported on 2024-04-22 — 703 days and 2 annual reports before this one.

Based on this evaluation, management has concluded that our internal control over financial reporting was effective as of December 31, 2025. Changes in Internal Control Over Financial Reporting No change occurred in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during the three months ended December 31, 2025 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting. ITEM 9B. OTHER…
Evidence
Current state
effective
Current state label
Internal control reported effective
Direction
remediated
Prior filed
2025-03-31
Prior form
10-K
Prior state
material_weakness
Prior state label
Material weakness in internal control
Remediation stated
No
Severity
normal
Source
Item 9A internal control conclusion, compared with the prior filing
Weakness annual reports
2
Weakness days reported
703
Weakness first reported
2024-04-22
Why
The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears.

Source filing ↗ Prior filing ↗